At the end of $2026,$ Splish Brothers Co$.$ has accounts receivable of $$812,000$ and an allowance for doubtful accounts of $$29,000.$ On January $24,2027,$ it is learned that the company's receivable from Sunland Inc. is not collectible and therefore management authorizes a write$-$off of $$4,988.$

$($a$)$

Use a tabular summary to record the write$-$off. Enter $2026$ amounts as beginning balances.

Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses.

Increases in expenses require a negative sign or parentheses.

Increases to Allowance for Doubtful Accounts require a negative sign or parentheses.